Accounts Payable and Accrued Expenses (Tables)

9 Months Ended

Sep. 30, 2011

Accounts Payable and Accrued Expenses

Schedule of Accounts Payable and Accrued Expenses

	September 30,	December 31,
	2011	2010
	$’M	$’M
	________________	________________
Trade accounts payable and accrued purchases	184.2	234.7
Accrued rebates – Medicaid	387.3	379.6
Accrued rebates – Managed care	203.8	170.3
Sales return reserve	79.4	69.8
Accrued bonuses	86.8	91.6
Accrued employee compensation and benefits payable	73.9	48.1
R&D accruals	66.2	60.7
Marketing accruals	31.3	26.5
Deferred revenue	7.3	13.7
Other accrued expenses	192.5	144.3
	________________	________________
	1,312.7	1,239.3
	________________	________________